2. Trading (trading profit)

Renting out property (property income)

Investment: Interest on loans, bank and building society account

Dividends

Taxable state benefit (carer's allowance, jobseeker's allowance, state pension)

Other sources (pension income, income from casual work)

Interest on National Saving Certificate

Interest or Dividends from Individual Saving Accounts (ISAs or NISAs), including Junior ISAs

Betting, competition, lottery and premium bond winnings

Some social security benefits (such as housing benefit, attendance allowance, child benefit, child tax credit, disability living allowance, personal independence payment, universal credit, working tax credit)

12. Scholarship

Interest on repayment tax

Apprenticeship bursaries paid to individuals leaving local authority care

Compensation payments made under “qualifying payments” schemes such as the Windrush

Compensation scheme